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Ontario Finance - Auditor-General Act. Ontario (Auditor General) v. Laurentian University
In Ontario (Auditor General) v. Laurentian University (Ont CA, 2023) the Court of Appeal considered an application for a declaration, here pursuant to grant-recipient (an insolvent university) disclosure duties under the Auditor-General Act [s.10]:[12] The Auditor General filed an application for a declaration that every grant recipient is required to give the Auditor General the information and records described in s. 10(1) of the Act, including privileged information. The Auditor General sought a further declaration that it has a right to free and unfettered access to information and records described under s. 10(2) of the Act that are subject to privilege.
[13] For the purposes of this appeal, the relevant provisions of the Act are ss. 10 and 27.1, which are as follows:Duty to furnish information
10 (1) Every ministry of the public service, every agency of the Crown, every Crown controlled corporation and every grant recipient shall give the Auditor General the information regarding its powers, duties, activities, organization, financial transactions and methods of business that the Auditor General believes to be necessary to perform his or her duties under this Act. 2004, c. 17, s. 13.
Access to records
(2) The Auditor General is entitled to have free access to all books, accounts, financial records, electronic data processing records, reports, files and all other papers, things or property belonging to or used by a ministry, agency of the Crown, Crown controlled corporation or grant recipient, as the case may be, that the Auditor General believes to be necessary to perform his or her duties under this Act. 2004, c. 17, s. 13.
No waiver of privilege
(3) A disclosure to the Auditor General under subsection (1) or (2) does not constitute a waiver of solicitor-client privilege, litigation privilege or settlement privilege. 2004, c. 17, s. 13.
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Duty of confidentiality
27.1 (1) The Auditor General, the Deputy Auditor General, the Advertising Commissioner, the Commissioner of the Environment appointed under section 50 of the Environmental Bill of Rights, 1993, each employee of the Office of the Auditor General and any person appointed to assist the Auditor General for a limited period of time or in respect of a particular matter shall preserve secrecy with respect to all matters that come to his or her knowledge in the course of his or her employment or duties under this Act. 2004, c. 17, s. 28; 2004, c. 20, s. 13(7); 2018, c. 17, Sched. 3, s. 5.
Same
(2) Subject to subsection (3), the persons required to preserve secrecy under subsection (1) shall not communicate to another person any matter described in subsection (1) except as may be required in connection with the administration of this Act or any proceedings under this Act or under the Criminal Code (Canada). 2004, c. 17, s. 28.
Same
(3) A person required to preserve secrecy under subsection (1) shall not disclose any information or document disclosed to the Auditor General under section 10 that is subject to solicitor-client privilege, litigation privilege or settlement privilege unless the person has the consent of each holder of the privilege. 2004, c. 17, s. 28.
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